TMI Blog2013 (1) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... eement - Held that:- It appears that the transaction in question was on principal-to-principal basis and the appellant was required to operate and maintain the power plant of its subsidiary by using their own work force. Decision in case CMS (I) OPERATIONS & MAINTENANCE CO. P. LTD.(2007 (5) TMI 74 - CESTAT, CHENNAI) is in favour of assessee. Waive of pre-deposit and stay granted - ST/2942/2011 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d "Operation and Maintenance Agreement." Under this agreement, the appellant was required to operate the power plant belonging to the subsidiary company, and also to maintain it during the tenure of the agreement. The fuel for generation of electricity was supplied by the owner of the plant and the appellant engaged their own workers to operate and maintain the plant. The electricity generated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Section 65A(2) of the Finance Act 1994, such activity could only be classified as "Management, Maintenance or Repair service". Learned Addl. Commissioner (A.R.) has made an endeavour to distinguish the instant case from the case, of CMS (I) Operations Maintenance Co. P. Ltd. (supra). He therefore urges that the appellant be directed to make predeposit of the adjudged amounts. 3. After con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusal of the cited judgment in the case of CMS, we find that all these aspects were covered in that judgment. It is not a claim before us that this judgment was not accepted by the department. In this scenario, we hold that prima facie view that the appellant has a case against the impugned demand and other proposals in view of the case law cited by their counsel. Accordingly, there will be waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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